EXHIBIT 8.1


                             September 17, 1999




World Financial Network National Bank
800 Techcenter Drive
Gahanna, Ohio 43230

         Re:      World Financial Network Credit Card Master Trust
                  Registration Statement on
                  Form S-3 (Registration Nos. 333-998 and 333-85463)
                  -------------------------------------------------

Ladies and Gentlemen:

         We have acted as special Federal tax counsel for World Financial
Network National Bank, a national banking association (the "Bank"), in
connection with the above-captioned Registration Statements (such
registration statements, together with the exhibits and any amendments
thereto, collectively the "Registration Statement"), filed by the Bank with
the Securities and Exchange Commission in connection with the registration
by the Bank of Asset Backed Certificates (the "Certificates") with a
proposed maximum aggregate offering price of $1,278,900,000. As described
in the Registration Statement, the Certificates will be issued from time to
time in series, with each series being issued by World Financial Credit
Card Master Trust (the "Trust") formed pursuant to a Pooling and Servicing
Agreement dated as of January 17, 1996, and amended and restated as of
September 17, 1999 (the "Pooling Agreement") between the Bank, as
transferor and servicer, and Harris Trust and Savings Bank as trustee and
successor to the Bank of New York. For each series, the Certificates will
be issued pursuant to a Series Supplement (the "Supplement") to the Pooling
Agreement.

         In that connection, we are generally familiar with the proceedings
taken in connection with the authorization, issuance and sale of the Series
1999-A Certificates under the Registration Statement and have examined
copies of such documents, corporate records and other instruments as we
have deemed necessary or appropriate for the purposes of this opinion,







World Financial Network National Bank
September 17, 1999
Page 2


including the Registration Statement, the Pooling Agreement, the Supplement
created in connection with the issuance of the Series 1999-A Certificates
and the Series 1999-A Certificates themselves (collectively, the "Operative
Documents").

         Based on the foregoing, we hereby confirm that, the statements set
forth in the Prospectus and the Prospectus Supplement forming part of the
Registration Statement under the captions "SUMMARY OF TERMS--TAX STATUS" in
the Prospectus Supplement dated September 10, 1999 relating to the Series
1999-A Certificates (to the extent they relate to federal income tax
consequences) and "U.S. FEDERAL INCOME TAX CONSEQUENCES" in the Prospectus
accurately reflect our opinion.

         We know that we are referred to under the captions referred to
above included in the Registration Statement, and we hereby consent to the
use of our name therein and to the use of this opinion for filing with the
Form 8-K filing as Exhibit 8.1 thereto.

                                    Very truly yours,




                                    /s/     MAYER, BROWN & PLATT